An Overview of Accounting and Auditing Enforcement Releases (1999-2018)

By Joanne Ferullo, Audit Analytics

Since 1999, the SEC has issued over 2,700 Accounting and Auditing Enforcement Releases (AAERs) involving over 800 entities and more than 2,500 individuals. About two-thirds of these releases were published in the years prior to 2010. The overall average number of AAERs issued per year (since 1999) is just over 140 releases, but in the past 10 years, the average number of AAERs issued per year is just over 100.

In this article, Audit Analytics provides a summary of these AAERs, including key data points that offer valuable insights into enforcement activities related to financial reporting.